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Trust administration and relationship property update by a team from Polson Higgs and Duncan Cotterill

By: Roth, Phillip | Polson Higgs|Duncan Cotterill.
Contributor(s): Sherratt, Debbie | Lang, Richard | Barton, Jeremy.
Series: Professional Development course paper (New Zealand Institute of Chartered Accountants). Publisher: Wellington, New Zealand New Zealand Institute of Chartered Accountants (NZICA) 2009Description: 1 v. : ill. 30 cm.ISBN: 9781877469374.ISSN: 1173-9851.Subject(s): TRUSTS | TRUSTEES | TAXATION | DISCRETIONARY TRUSTS | BENEFICIARIES | INVESTMENT TRUSTS | INVESTMENTS | Trusts
Contents:
INTRODUCTION & TRUST STRUCTURES: Introduction to family trusts ; Common trust types & structures ; Variation and resettlement ; RELATIONSHIP PROPERTY & TRUSTS: Relationship property - the basics ; Relationship property claims against trusts ; Structuring trusts with relationship property in mind ; Dividing trust post-separation ; INCOME TAX PROVISIONS REVISED: Income tax purposes - types of trusts ; Tax on trustee income ; Requirement to file tax returns ; Tests for beneficiary income ; Residency ; Beneficiary distributions ; Beneficiaries occupying family home owned by trust ; Resettlements ; RECENT TAXATION DEVELOPMENTS: Foreign investment funds ; Portfolio investment entities rules (PIE) ; Listed and unlisted PIE investments ; Accounting for PIE and FIF income ; Reforming the Income Tax Act definitions of "associated persons" ; Changes in taxation rates ; Changes announced 4 February 2009 ; TRUST ADMINISTRATION & CLAIMS AGAINST TRUSTS: Trust management ;Trustee decisions & resolutions ; Transfer of property to trusts ; Professional trustees & limitation of liability ; TRUSTEE DUTIES AND PRUDENT INVESTMENT: Trust investment in the spotlight ; Trustee duties ; Investment of trust funds ; Investment - the challenges ; Basic steps to ensure prudent investment ; Summary INVESTMENT ADVICE: Overview ; APPENDICES: Checklists ; Resolutions ; Registers
Summary: Outlines the legal concepts and the basic ingredients of a trust. Updates all relevant information on the subject of trust administration and relationship property.
Item type Home library Call number Vol info Copy number Status Date due Barcode Item reserves
New Zealand
S.931 (Browse shelf) 931 1 Available CA004594
New Zealand
S.931 (Browse shelf) 931 2 Available CA004665
Total reserves: 0

INTRODUCTION & TRUST STRUCTURES: Introduction to family trusts ; Common trust types & structures ; Variation and resettlement ; RELATIONSHIP PROPERTY & TRUSTS: Relationship property - the basics ; Relationship property claims against trusts ; Structuring trusts with relationship property in mind ; Dividing trust post-separation ; INCOME TAX PROVISIONS REVISED: Income tax purposes - types of trusts ; Tax on trustee income ; Requirement to file tax returns ; Tests for beneficiary income ; Residency ; Beneficiary distributions ; Beneficiaries occupying family home owned by trust ; Resettlements ; RECENT TAXATION DEVELOPMENTS: Foreign investment funds ; Portfolio investment entities rules (PIE) ; Listed and unlisted PIE investments ; Accounting for PIE and FIF income ; Reforming the Income Tax Act definitions of "associated persons" ; Changes in taxation rates ; Changes announced 4 February 2009 ; TRUST ADMINISTRATION & CLAIMS AGAINST TRUSTS: Trust management ;Trustee decisions & resolutions ; Transfer of property to trusts ; Professional trustees & limitation of liability ; TRUSTEE DUTIES AND PRUDENT INVESTMENT: Trust investment in the spotlight ; Trustee duties ; Investment of trust funds ; Investment - the challenges ; Basic steps to ensure prudent investment ; Summary INVESTMENT ADVICE: Overview ; APPENDICES: Checklists ; Resolutions ; Registers

Outlines the legal concepts and the basic ingredients of a trust. Updates all relevant information on the subject of trust administration and relationship property.

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